ARTICLE · 28 MARCH 2023

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Tax In Brief | Issue 97

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Below, please find issue 97 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 97 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Tax Court | Applicant X v Commissioner for The South African Revenue Service (2022/12) [2022] ZATC 11
- This case relates to an application for a default judgment in terms of rule 56 (2) of the Tax Court Rules ("Rules") promulgated in terms of section 103 of the Tax Administration Act, 2011 (as amended) ("TAA").
- The applicant filed the application for default judgment following the notices delivered in terms of Rule 56(1)(a) to the South African Revenue Service ("SARS") to address the objections that he had raised.
- SARS opposed the application on the ground that the application was not properly before the court on the basis that the application was not properly delivered to SARS in terms of the Rules.

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